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HMRC internal manual

Employment Income Manual

From
HM Revenue & Customs
Updated
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Other expenses: flat rate expenses - deciding which flat rate deduction is due: step 5

Give the allowance shown under the prime industry, for example;

Electrician - Electrical and Electricity Supply - All other workers

Plumber - Heating - Pipe fitters and plumbers

Carpenter or Joiner - Building - Joiners and carpenters.